A WOVEN GARMENT FOR A BABY UPTO 2 YEARS OF AGE. THE GARMENT IS A GREY SATIN TUNIC OF POLYESTER. WITHOUT SLEEVES. WITH PARTIAL OPENING AT THE NECK. FOR FANCY DRESS WITH A HOOD DESIGNED TO LOOK LIKE THE HEAD OF AN ELEPHANT WITH LARGE EARS AND A TRUNK. THE GARMENT IS GATHERED AT THE BASE. PACKED FOR RETAIL SALE IN A CLEAR POLY PLASTIC BAG.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6209 - BABIES GARMENTS AND CLOTHING ACCESSORIES. GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING GIR 6 HAS BEEN USED TO CLASSIFY THIS PRODUCT TO SUBHEADING LEVEL 620930 - OF SYNTHETIC FIBRES. TARIC CODE 6209300090 - OTHER THAN ELSEWHERE SPECIFIED WITHIN THIS SUBHEADING. ALSO CLASSIFIED IN ACCORDANCE WITH: CHAPTER 62 NOTE4.